Segment earnings and managerial incentives : evidence from foreign firms cross-listed in the USA
Fangjun Sang, Pervaiz Alam and Timothy Hinkel
| Year of publication: |
2022
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|---|---|
| Authors: | Sang, Fangjun ; Alam, Pervaiz ; Hinkel, Timothy |
| Published in: |
Review of accounting & finance. - Bingley : Emerald, ISSN 1758-7700, ZDB-ID 2170463-6. - Vol. 21.2022, 3, p. 130-153
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| Subject: | Agency cost | Cross-listed firms | Non-GAAP | Proprietary cost | Segment | SFAS 131 | USA | United States | Zweitlisting | Dual listing | Prinzipal-Agent-Theorie | Agency theory | Marktsegmentierung | Market segmentation | Multinationales Unternehmen | Transnational corporation | Bilanzierungsgrundsätze | Accounting standards | Führungskräfte | Managers | Gewinn | Profit |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/RAF-10-2020-0305 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013368266